Deferred Tax Accounting 2025: IFRS Rules for Recognizing and Measuring Deferred Tax Assets & Liabilities Under UAE CT
There’s a tax most UAE companies haven’t seen coming.
It’s not on your FTA return. It’s hiding inside your numbers. In every revaluation, every provision, every timing difference you’ve booked.
That’s deferred tax.
And in 2025, it’s about to matter more than ever.
Since corporate tax was enacted for IFRS in the United Arab Emirates, every accountant, CFO, and auditor has a new reality in front of them. What you thought was “temporary” is now taxable.
Deferred tax assets and liabilities are no longer silent passengers on your balance sheet; they’re drivers of how your profit really looks.
This isn’t optional learning if you’re preparing IFRS financial statements for the UAE. It’s survival. To stay audit-ready, you’ll need clear thinking, smart modeling, and precision under IFRS accounting rules.
That’s why IFRS advisory services in Dubai are in overdrive, helping companies decode the new deferred tax playbook. Even professionals are signing up for an IFRS course in Dubai just to keep pace with what IFRS UAE now demands.
Because the truth is simple: deferred tax will tell investors, auditors, and the FTA how well you understand your own numbers.
And in this new tax era, ignorance isn’t deferred.
UAE Corporate Tax Basics That Drive Deferred Tax
To understand deferred tax, you first need to understand the new corporate tax DNA of the UAE.
This isn’t just another headline reform; the rulebook decides when, where, and how your deferred tax assets and liabilities show up in IFRS financial statements in the UAE.
Under Cabinet Decision No. 116 of 2022, businesses operate on a two-tier system. Profits up to AED 375,000 are taxed at 0%, while everything above that faces a 9% corporate tax. Simple in numbers, but powerful in impact. When measuring temporary differences, these rates define your “expected tax rate” for IFRS accounting.
Timing matters too. The law officially kicked in for financial years starting on or after 1 June 2023. However, for IAS 12 purposes, it was considered “enacted” as of January 2023, which means that deferred tax calculations became relevant from that date.
Now, who’s in the tax net?
Almost everyone with a UAE footprint. Mainland entities are automatically in scope. Free zone companies split into two categories — Qualifying Free Zone Persons (QFZPs) and non-QFZPs — based on whether they meet the qualifying income and substance tests. QFZPs enjoy a 0% rate on qualifying income but still face 9% on anything outside it.
Even non-residents can fall under the UAE corporate tax regime if they have a UAE nexus — like a permanent establishment or income sourced from the Emirates. The Federal Tax Authority’s latest guides clarify that if your business touches the UAE economy, you’re likely in the frame.
So why does this matter for deferred tax?
These rates, thresholds, and scope decisions shape every deferred tax entry under IFRS in the United Arab Emirates. They determine the rate you apply to temporary differences and how you classify tax exposures for entities across different zones or jurisdictions.
That’s why many finance teams are turning to IFRS services to model these impacts accurately. Getting it right isn’t easy with multiple rates, transitional rules, and zone-specific conditions. Some professionals are even enrolling in an IFRS course in Dubai to stay ahead of the curve as IFRS UAE evolves.
In short, your deferred tax isn’t built in isolation. It’s built on the foundation of the UAE corporate tax. And understanding that foundation is the only way to recognize, measure, and defend every number you book.
IFRS (IAS 12) Refresher for 2025
Deferred tax isn’t a guessing game; it’s math backed by principle.
IAS 12, the backbone of IFRS accounting, tells us exactly how to play it.
At its core, the rule is simple: spot the temporary differences — the gaps between how an asset or liability is treated in your books versus how it’s treated for tax. When those differences reverse, tax follows. That gives rise to deferred tax assets (future tax savings) and liabilities (future tax costs).
You then measure those differences using the tax rates expected to apply when the timing reverses. In the UAE, that means factoring in the 0% and 9% rates, and, for free zones, judging which income stays “qualifying.”
IAS 12 also demands that you consider the manner of recovery. Will the asset be used or sold? The answer can shift the rate, especially under IFRS in the United Arab Emirates, where fair value assets or investment property treatment can trigger very different tax outcomes.
But there’s a new twist for 2025, and it’s called Pillar Two.
In May 2023, the IFRS Foundation rolled out amendments introducing a mandatory exception for deferred tax on top-up taxes like the Domestic Minimum Top-Up Tax (DMTT).
This means you don’t recognise deferred tax for these additional 15% top-up taxes. Instead, you disclose the exposure, how it affects your group’s effective tax rate and where those differences could hit.
This update is huge for companies preparing IFRS financial statements in the UAE. It means no deferred tax booking for Pillar Two top-ups but enhanced disclosures that make your numbers more transparent.
From 2025 onward, UAE multinationals will need to explain these effects clearly, especially if they operate in jurisdictions where top-up taxes apply.
The takeaway is clear:
IAS 12 hasn’t changed its core rules, but the IFRS UAE landscape has. Between mixed tax rates, zone-based reliefs, and global top-up taxes, deferred tax is now a story of judgment, disclosure, and detail.
That’s exactly why many firms are leaning on IFRS advisory services in Dubai or even taking an IFRS course in Dubai to keep their reporting airtight under IFRS in the United Arab Emirates.
UAE-Specific “Hotspots” That Create Temporary Differences
Not all tax differences are created equal.
In the UAE, some accounting areas trigger temporary differences faster than others and that’s where deferred tax starts to build up in your IFRS financial statements in the UAE.
Let’s look at the main hotspots.
Interest limitation (EBITDA rule)
Corporate tax law limits the amount of interest a company can deduct each year based on its earnings. If interest expense exceeds that cap, the extra amount is carried forward.
This creates a deferred tax asset (DTA) but only if you can show enough future profit to use it. The FTA UAE guides stress that you need solid evidence, not just hope, to book that DTA.
Exempt income (participation exemption and dividends)
Dividends and certain share income are exempt from tax in the UAE. Since they’ll never be taxed, they create permanent differences, not temporary ones. In simple terms, that means no deferred tax. Any deferred tax liability (DTL) linked to these items should disappear when the exemption applies.
Transitional rules (Article 61 and MD 120/2023)
When corporate tax began, every company had to pick an “opening balance sheet” as its starting point for tax purposes. This created a new tax baseline for assets and liabilities. Some companies also received a “step-up” in value for assets that existed before tax started, changing their future tax base.
These shifts often create temporary differences and new deferred tax balances under IFRS accounting.
Investment property at fair value (MD 173 election)
From 1 January 2025, companies can claim notional tax depreciation on investment properties measured at fair value.This election can flip a permanent difference into a temporary one, because now there’s a future taxable effect.
Scheduling these reversals correctly is key to accurate IFRS UAE reporting.
Other common timing differences
There are plenty of smaller book–tax gaps that pop up during the year:
- Provisions that are deductible only when paid.
- Impairments that aren’t tax-allowed until realised.
- Exchange gains or losses that hit at different times for accounting and tax.
- Revenue cut-offs that cause early or delayed recognition.
Each of these creates a temporary difference that leads to a deferred tax entry. While they seem small on their own, they are significant when they add up.
That’s why many finance teams rely on IFRS services to track these differences accurately. And for professionals keen to master these UAE-specific issues, an IFRS course in Dubai can be a smart move to strengthen their reporting confidence under IFRS financial statements in the UAE.
Free Zones & QFZP: Measuring Deferred Tax at 0% vs 9%
For entities operating in UAE Free Zones, the question isn’t whether deferred tax applies, rather it’s about which rate applies. Under the UAE Corporate Tax Law, Qualifying Free Zone Persons (QFZPs) enjoy a 0% corporate tax rate on qualifying income, while non-qualifying income is taxed at 9%.
When measuring deferred tax, management must decide which rate reflects the expected outcome when temporary differences reverse. This depends on whether the company expects to continue meeting QFZP conditions and pass the de-minimis test in future years — a critical consideration in preparing IFRS financial statements in the United Arab Emirates.
The manner of recovery also matters: assets held for qualifying activities (for example, manufacturing or trading within the zone) may attract 0%. In contrast, income linked to excluded activities, such as mainland sales or certain financial services will fall under 9%.
These judgments require a clear understanding of IFRS accounting principles and compliance expectations under IAS 12.
Recent updates under Ministerial Decision No. 229 of 2025 have refined the list of qualifying and excluded activities, providing clarity for commodity traders and service providers. These changes can shift deferred tax rates and increase the need for transparent disclosures — areas where professional IFRS advisory services in Dubai can help ensure alignment with FTA UAE and Ministry of Finance guidance.
Finally, if management cannot reliably demonstrate that QFZP conditions will be met over the reversal period, deferred tax should default to 9%. Documenting this judgment and the sensitivity to future compliance will be key for 2025 IFRS financial statements in the UAE.
For teams seeking a deeper understanding or technical support, enrolling in an IFRS course in Dubai or consulting an IFRS UAE specialist can help strengthen in-house reporting capabilities.
Small Business Relief (SBR) through 2026: The DTA Trap
The Small Business Relief (SBR) scheme gives smaller UAE businesses breathing space but also hides a deferred tax trap.
Under the Corporate Tax framework, businesses with revenues below AED 3 million can elect for SBR up to tax periods ending on or before 31 December 2026. Those who opt in are treated as having no taxable income, meaning no current tax and no use of tax losses or interest carryforwards during the relief period.
This has a direct impact on deferred tax accounting:
- Entities electing SBR should not recognise deferred tax assets (DTAs) for losses or excess interest generated in those yearssince there’s no taxable base against which to recover them.
- Recognising such DTAs would overstate future tax benefits and distort the balance sheet.
When planning for 2027 and beyond, management should revisit their forecasts:
- If they expect to exit SBR, future tax profitability may justify recognising DTAs prospectively.
- If they remain borderline, deferring DTA recognition until eligibility ends may be safer.
| Scenario | SBR Elected | No SBR |
|---|---|---|
| Tax rate applied | 0% (relief) | 9% |
| Losses carried forward | Not allowed during relief | Allowed |
| DTA on losses/interest | Not recognised | Recognised if recoverable |
| Admin compliance | Simplified | Full CT return and adjustments |
The bottom line: SBR buys time but pauses deferred tax benefits. Smart 2027 planning means knowing exactly when that pause ends.
Pillar Two / DMTT (from 2025): What Not to Book
From 2025, the United Arab Emirates (UAE) will join the global tax reform wave with a 15% Domestic Minimum Top-up Tax (DMTT) for large multinational groups. It’s a significant shift, but the rule is surprisingly simple when it comes to IFRS accounting: don’t book it.
Under the IAS 12 amendment (May 2023), companies must apply a temporary exception for Pillar Two taxes. This means no deferred tax assets or liabilities are recognised for top-up tax exposures arising from the global minimum tax.
Instead, the focus shifts to disclosure. What regulators, auditors, and investors want to know under IFRS in the United Arab Emirates and IFRS UAE reporting frameworks:
- The nature of exposure to top-up tax across jurisdictions.
- Which entities or regions could fall under the 15% rule?
- How could the effective tax rate (ETR) change once DMTT applies?
This matters for groups headquartered or operating in the UAE. Many are now reassessing their group structures, transfer pricing, and free zone benefits to understand how Pillar Two interacts with UAE Corporate Tax.
So, while the accounting entry remains a “no-book,” the narrative disclosure is necessary. Boards and auditors will expect clear explanations of exposure, uncertainty, and timing, especially in 2025 IFRS financial statements UAE.
To stay compliant and audit-ready, businesses are turning to professional IFRS advisory services in Dubai, enrolling teams in an IFRS course in Dubai, and using expert IFRS services to interpret the impact of Pillar Two within their IFRS financial statements and reporting structure.
Measurement Mechanics Under IAS 12 — UAE Examples
Here’s where deferred tax gets real measurement. Under IAS 12, you must use the tax rates expected to apply when the temporary difference reverses. In the United Arab Emirates (UAE), that’s rarely a one-size-fits-all rule under IFRS accounting.
You could juggle a 0% and 9% mix, depending on your entity’s income composition, QFZP status, or Small Business Relief (SBR) election. The goal is simple: match each difference to the rate that will actually apply when it unwinds.
That’s where scheduling matters. You don’t just guess, you analyse when and how the underlying asset or liability will recover through use or sale. IAS 12 allows either an asset-by-asset or portfolio approach, as long as it reflects the real recovery pattern and stays consistent each year in your IFRS financial statements in the UAE.
Let’s look at a few quick UAE-style cases:
- Investment property (fair value): A company elects MD 173 from 1 January 2025, introducing a notional tax depreciation base. This creates a new tax base and often triggers a fresh deferred tax liability or credit. Fair value gains that were once “permanent” have now become temporary differences — a key issue in IFRS reporting in the United Arab Emirates.
- Provisions: Under IFRS, provisions are recognised when probable; under UAE tax law, they’re deductible only when paid. This timing mismatch means a deferred tax asset (DTA) arises but only if there’s convincing evidence of future taxable profits to absorb it.
- Unrealised FX gains: IFRS may record these gains early, but UAE tax only taxes them upon realisation. That creates a temporary difference, resulting in a deferred tax liability until the actual gain is recognised for tax purposes.
- QFZP client near de-minimis threshold: Picture a Free Zone entity with 4% non-qualifying income, hovering below the 5% limit. Should deferred tax be measured at 0% or 9%? Here, scenario testing becomes crucial. If management expects to maintain QFZP eligibility during the reversal period, 0% can be justified. However, if the position is uncertain, defaulting to 9% is safer and aligns with best practice under IFRS UAE and IFRS financial statements.
In practice, UAE finance teams are now switching between spreadsheets, tax forecasts, and reversal schedules more than ever because rate selection drives deferred tax accuracy, and every percentage point matters.
Leveraging professional IFRS advisory services in Dubai or tailored IFRS services can help ensure compliance and consistency. For teams seeking a deeper understanding, an IFRS course in Dubai offers valuable, practical insight into these evolving tax dynamics.
Recognition of DTAs in the UAE Context (Convincing the Auditor)
Recognising Deferred Tax Assets (DTAs) under IFRS in the United Arab Emirates isn’t just about spotting deductible temporary differences, it’s about proving they’ll actually be used. IAS 12 is clear: a DTA can only be recognised if it’s probable that taxable profits will exist in the future to absorb those differences.
This becomes a real challenge in a young tax regime like the UAE’s. With limited historical data and evolving regulations under UAE Corporate Tax, companies must rely more on forward-looking, evidence-based assessments. Auditors reviewing IFRS financial statements in the UAE will expect management to back their assumptions with concrete proof, not wishful thinking.
Positive evidence might include:
- Signed contracts, long-term service agreements, or recurring customer revenue streams that secure future taxable income.
- Reliable forecasts showing profits beyond the Small Business Relief (SBR) period.
- Practical tax planning steps that generate or accelerate taxable income — provided they’re genuine and align with compliance under IFRS accounting.
Negative evidence can undermine DTA recognition, such as:
- Recent or recurring operating losses.
- Uncertain QFZP (Qualifying Free Zone Person) eligibility or volatile revenue sources.
- Active SBR elections are needed since entities under SBR pay no tax and can’t utilise losses or carryforwards.
For finance teams in the UAE, this means documentation is everything. Auditors will look for forecasts, detailed sensitivity analyses, and clear narratives explaining how DTAs will be realised once SBR ends or profitability stabilises.
Special watch-outs include:
- Start-ups under SBR: recognising DTAs on early-stage losses rarely makes sense, as those losses can’t be used while relief applies.
- Free-zone service firms with fluctuating QFZP status: uncertain eligibility may make future recovery doubtful.
- Groups adjusting intra-UAE transfer pricing under Article 61 transitional rules: profit shifts between entities may impact where DTAs are recognised and whether they remain recoverable.
The bottom line is that you should not rely on “wishful profits.” Build your case with verifiable data, real contracts, and solid assumptions that hold up to audit review. The first few years of UAE Corporate Tax under IFRS UAE will define how confidently companies can recognise DTAs in their IFRS financial statements.
Disclosures You’ll Likely Need in 2025
2025 will be the first real test of how clearly companies explain their deferred tax decisions under UAE Corporate Tax. IFRS (IAS 12) doesn’t just care about numbers, it cares about judgements.
Auditors and investors will expect transparency around how those deferred tax assets (DTAs) and liabilities (DTLs) were measured, the assumptions made, and what could change them.
Here’s what finance teams should be ready to disclose:
- QFZP rate assumptions: Explain whether deferred taxes were measured at 0% or 9%, and why. Disclose the reasoning, expected future compliance with QFZP rules, de-minimis tests, and assumptions about qualifying vs non-qualifying income.
- Small Business Relief (SBR) elections: Clarify whether SBR was applied and, if so, that no DTAs were recognised during relief periods.
- Transitional elections under Article 61 and MD 120/2023: Describe how tax bases were reset, whether revaluations or step-ups were used, and how that affected deferred tax balances.
- MD 173 election for investment property: Disclose if the election for notional tax depreciation at fair value was made, and the resulting deferred tax implications.
- Pillar Two exception disclosures: For large multinationals, confirm that no deferred tax was recognised for top-up taxes under the IAS 12 Pillar Two amendments. Include the required notes on the nature of exposure, affected jurisdictions, and effective tax rate (ETR) sensitivities.
Each of these disclosures gives users of financial statements a clearer view of how management expects tax to play out over time.
In short, 2025 isn’t just about computing deferred tax — it’s about communicating it. Strong, well-explained disclosures will show that companies understand their new tax environment and are managing it responsibly under IFRS in the United Arab Emirates.
Implementation Checklist (Finance + Tax + Audit)
Getting deferred tax right under UAE Corporate Tax takes planning, not panic.
Every finance and tax team should lock in a clear close calendar and shared responsibilities before year-end hits, especially if you prepare IFRS financial statements in the UAE.
Close calendar essentials:
- Assign who’s responsible for rate scheduling — mainly where both 0% (QFZP) and 9% rates apply under IFRS accounting rules.
- Refresh QFZP eligibility tests before every reporting cycle to confirm assumptions still hold, aligning with IFRS in the United Arab Emirates requirements.
- Gather evidence for “probable” taxable profits to justify DTA recognition — management forecasts, signed contracts, or pipeline data.
- Keep documentation of MD 173 and SBR elections ready for auditors. Note the basis, timing, and financial statement impact, ideally reviewed through IFRS advisory services in Dubai.
Controls and governance:
- Integrate deferred tax workflows into your year-end memo process to comply with IFRS UAE standards.
- Add deferred tax calculations, rate tests, and reversal schedules to the audit PBC (Prepared By Client) lists, a practice reinforced in many IFRS training programs in Dubai.
- Have finance and tax sign-offs on key judgements, especially those tied to transitional rules or free zone eligibility.
A disciplined checklist keeps deferred tax under control — and your audit season less painful.
Common UAE Scenarios & How to Treat Deferred Tax
| Scenario | Deferred Tax Treatment (Under IAS 12 & UAE CT) | Key IFRS Considerations |
|---|---|---|
| Mainland distributor with large receivables provisioning | Provision expenses are deductible only when actually written off for tax purposes, not when booked under IFRS. This creates a deductible temporary difference and a potential Deferred Tax Asset (DTA). Recognition depends on whether future taxable profits are probable. | Align timing differences between book and tax recognition. Ensure documentation supports recoverability under IFRS accounting standards and IFRS financial statements UAE requirements. |
| Free-zone holding company with dividend/participation exemption | Dividend income qualifying for the participation exemption is permanently exempt, creating no deferred tax. However, if non-qualifying income exists, measure deferred tax at 9% on those items. | Apply the IFRS in United Arab Emirates guidance for separating qualifying vs. non-qualifying income streams. Rate selection should align with QFZP eligibility under IFRS UAE. |
| Real estate investment entity at FV electing MD 173 in 2025 | The election introduces notional tax depreciation on fair-valued property, converting a permanent difference into a temporary one. This creates or adjusts a Deferred Tax Liability (DTL) based on the difference between the carrying amount and the new tax base. | Reassess deferred tax balances under IFRS advisory services, Dubai support. Rate scheduling and documentation must match the chosen recovery method (use vs sale). |
| Group first entering CT in 2024 with Article 61 step-up | The step-up creates a new tax base for pre-CT assets. Deferred tax is measured based on the difference between the carrying amount and the re-based tax value. | Carefully disclose transitional adjustments in IFRS financial statements in the UAE and ensure compliance with IFRS in the United Arab Emirates recognition rules. |
How ADEPTS Helps
At ADEPTS, we help finance teams simplify deferred tax under IFRS in the United Arab Emirates. Our specialists review QFZP rate-setting memos, build reversal scheduling models, and assess how MD 173 and SBR elections affect deferred tax balances. Every calculation is aligned with IFRS accounting principles and UAE Corporate Tax requirements.
We prepare audit-ready documentation, from IAS 12 judgement memos to Pillar Two exception disclosures and transitional election files, ensuring your numbers stand up to scrutiny. Through our IFRS advisory services in Dubai, we ensure that every assumption and election is backed by solid evidence.
Our team also supports you through quarterly closes, managing interim deferred tax roll-forwards, testing QFZP de-minimis thresholds, and updating forecasts in line with IFRS financial statements in the UAE.
And yes, we’ll still win when your spreadsheet starts a fight.
FAQs:
For IAS 12 application, UAE Corporate Tax was considered “enacted” in January 2023, following the issuance of Cabinet Decision No. 116 of 2022. That means deferred tax accounting under IFRS in United Arab Emirates applies from that date onward, even if your first tax year starts later.
No. Entities under Small Business Relief (SBR) are not taxed during the relief period, so Deferred Tax Assets (DTAs) on losses or excess interest cannot be recognised until SBR expires. Recognition can resume once the entity becomes taxable again.
No. The IAS 12 Pillar Two amendments introduce a mandatory exception, so no deferred tax is recognised for Domestic Minimum Top-up Tax (DMTT) or other top-up taxes. However, disclosures about exposure and effective tax rate sensitivity are required under IFRS accounting.
If management cannot reasonably support QFZP eligibility across the reversal period, use 9% as the deferred tax rate. When eligibility is probable and income qualifies, deferred tax can be measured at 0%. Keep strong documentation of the assumption in your IFRS financial statements in the UAE.
Yes. Ministerial Decision 173 of 2023 allows an election for notional tax depreciation, which converts a permanent difference into a temporary one. That means a new Deferred Tax Liability (DTL) or adjustment may arise, depending on your IFRS UAE measurement method.
The biggest impact comes from Article 61 and Ministerial Decision 120/2023 — both define how pre-CT assets are re-based for tax. These step-ups reset the tax base and must be reflected in deferred tax calculations under IFRS in United Arab Emirates.
If some differences reverse, apply a weighted average approach based on the expected reversal pattern. In contrast, QFZP income is 0% and others during 9% taxable periods, measured accordingly, consistent with IFRS financial statements UAE requirements.
No. Dividends meeting the participation exemption are permanently exempt, so they don’t create deferred tax. Only non-qualifying or partially exempt income can trigger deferred tax under IFRS UAE.
They can. If the income doesn’t qualify as QFZP income, it may be taxed at 9%, creating deferred tax implications. Review transaction types carefully and align treatment with IFRS advisory services Dubai standards.
Adjustments under Article 61 transitional rules can shift profit recognition between entities. That may move Deferred Tax Assets or Liabilities, so each entity must reassess its own deferred tax position under IFRS accounting guidance.
References
- Authority, Federal Tax. ‘Guides, References & Public Clarifications’. Federal Tax Authority – Guides, References & Public Clarifications,
https://tax.gov.ae//en/taxes/vat/guides.references.aspx. - BASIC TAX INFORMATION BULLETIN.
https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf. - Cabinet Decision No. 116 of 2022 on the Determination of Annual Income Subject to Corporate Tax.
https://mof.gov.ae/wp-content/uploads/2023/04/Cabinet-Decision-No-116-of-2022-on-the-annual-Taxable-Income-subject-to-Corporate-Tax.pdf. - Corporate Tax (CT).
https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax. - Deferred Tax Assets | CBUAE Rulebook.
https://rulebook.centralbank.ae/en/rulebook/deferred-tax-assets. - Diploma and Certificate in International Financial Reporting Standards | ACCA Global.
https://www.accaglobal.com/pk/en/qualifications/glance/Diploma-and-Certificate-in-IFRS.html. - Federal Tax Authority – Corporate Tax Topics.
https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.nonresidents.aspx. - Global Anti-Base Erosion Model Rules (Pillar Two).
https://www.oecd.org/en/topics/sub-issues/global-minimum-tax/global-anti-base-erosion-model-rules-pillar-two.html. - IFRS – IAS 12 Income Taxes.
https://www.ifrs.org/issued-standards/list-of-standards/ias-12-income-taxes/. - IFRS – IFRS Accounting Products and Services.
https://www.ifrs.org/products-and-services/. - IFRS – IFRS Accounting Standards Navigator.
https://www.ifrs.org/issued-standards/list-of-standards/. - Ministerial Decision No. 120 of 2023 on the Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
https://mof.gov.ae/wp-content/uploads/2023/05/Ministerial-Decision-No.-120-of-2023-on-the-Adjustments-Under-the-Transitional-Rules-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022.pdf. - Ministerial Decision No. 173 of 2025 on Depreciation Adjustments for Investment Properties Held at Fair Value for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
https://mof.gov.ae/wp-content/uploads/2025/07/Ministerial-Decision-No.-173-of-2025-on-Depreciation-Adjustments-for-Investment-Properties-held-at-Fair-Value-for-the-Purposes-of-Federal-Decree-Law-No.-47.pdf. - Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf. - ‘UAE Domestic Minimum Top-Up Tax | Ministry of Finance (MoF)’. Ministry of Finance – United Arab Emirates,
https://mof.gov.ae/en/public-finance/tax/uae-domestic-minimum-top-up-tax/. - ‘UAE Ministry of Finance (MoF) | Federal Government of UAE’. Ministry of Finance – United Arab Emirates,
https://mof.gov.ae/en/home/.
